Allen v. Commissioner’s Empirical Analysis
1939
Citation profile
5
cited by 5 later decisions
October 1960
most recently cited
Relationships
Relies on United States Trust Co of New York v. Commissioner of Internal Revenue · Helvering v. Lynchburg Trust & Savings Bank · Marx v. Commissioner · Lynchburg Trust & Sav. Bank v. Commissioner · McGinley v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.